,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,special ,rel1se
  ,transac;n 9 ,securities
,numb]3 ,,it-#dgi;,r
,date3 ,febru>y #ba1 #aihe
,ref];e3 ,sec;n #ci 7,al sec;ns #i & #di
  & sec;n #fbjj (! ,regul,ns7

#a4 ,p>agraph #f ( ,,it-#dgi;,r is "hby
  c.ell$ & replac$ 0! foll[+3
  8#f4 ,! elec;n "u subsec;n #ci7#d7 is
    applica# only to 8,canadian
    securities04 ,? t]m is def9$ 9
    subsec;n #ci7#f7 z a secur;y 7o!r
    ?an an 9dex$ secur;y or a prescrib$
    secur;y7 t is a %>e (! capital /ock
    (a corpor,n resid5t 9 ,canada1 a
    unit (a mutual fund tru/ 7applica#
    6#aigi & subsequ5t tax,n ye>s7 or a
    bond1 deb5ture1 bill1 note1
    mortgage1 hypo!c or a simil>      #a
            ,,it-#dgi;,,rsr          a#a
    oblig,n issu$ 0a p]son resid5t 9
    ,canada4 ,a ,canadian secur;y
    9cludes s* a secur;y t is sold %ort4
    ,! t]m 89dex$ secur;y0 is def9$
    0p>agraph #dg.a7#a77e7 (! ,act & 8a
    prescrib$ secur;y0 is def9$ 0sec;n
    #fbjj (! ,regul,ns40
#b4 ,! ref];e 9 p>agraph #g to 8#c7f70
  %d 2 8#c7g70
#c4 ,p>agraph #bj is c.ell$ & replac$ 0!
  foll[+3
  8#bj4 ,sec;n #ff.c deems %>es (
    capital /ock acquir$ "u ! circum/.es
    describ$ 9 subp>agraphs
    #ff.a7#f77a77;v71 #ff.b7#e77a77;v7
    or #ff.d7#e77a77;iii7 n 6be capital
    prop]ty (a taxpay]1 if acquir$ 2f
    ,novemb] #ac1 #aiha b 6be 9v5tory
    acquir$ at a co/ 6! taxpay] ( nil4
    ,s* %>es acquir$ af ,novemb] #ab1
    #aiha w n 2 deem$ 6be 9v5tory4 ,!
    ord9>y rules w apply = det]m9+ :e!r
    s* %>es >e capital prop]ty or
    9v5tory 9 ! h&s (! %>ehold] b !   #b
            ,,it-#dgi;,,rsr          b#a
    %>es w 2 deem$ 6h be5 acquir$ at a
    co/ ( ,,nil40
#d4 ,p>agraph #ba7b7 is *ang$ 0replac+ !
  ref];e to 8subsec;n #bj7#ad70 )
  8subsec;ns #bj7#ad7 & 7#ad.a704
--------------------------------------#b
#e4 ,p>agraph #ba is fur!r am5d$ 0*ang+
  ! ref];e 9 subp>agraph 7c7 f 8#aa 6#ac
  ( ,,it-#bfe;,r0 to 8#h 6#aa ( ,,it-
  #bfe;,r#b04
#f4 ,,it-#aad is "u revi.n4 ,:5
  ,,it-#aad;,r is issu$1 x w 2 nec
  6revise ! numb]+ (! p>agraphs (
  ,,it-#aad ref]r$ 6in p>agraphs #af1
  #ba & #bb4








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